Criminal Code of the Republic of China Article 129Jan. 15, 2020

A public official who collects taxes, duties, or other revenues that he knows he is not authorized to collect shall be sentenced to imprisonment for not less than one year but not more than seven years; in addition thereto a fine of not more than two hundred ten thousand dollars may be imposed.

A public official who retains in whole or in part any money or thing that he knows it to be his duty to pay or deliver shall be subject to the same punishment.

An attempt to commit an offense specified in one of the two preceding paragraphs is punishable.

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